http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/144186/index.do
DeGennaro v. The Queen (May 2, 2016 – 2016 TCC 108, Owen J.).
Précis: This is another in the long line of Fiscal Arbitrator type decisions. Mr. DeGennaro unsuccessfully attempted to claim roughly $700,000 in business losses and was assessed a gross negligence penalty of roughly $100,000. His appeal of the penalty was dismissed, with costs to the Crown.
Decision: I have written previously that I do not intend to blog Fiscal Arbitrator type decisions in any detail since in my view they have no intellectual interest. Justice Owen’s review of the law respecting gross negligence penalties is very thorough but this area has been covered many times before.